Journal of Accounting Auditing and Business
Vol 3, No 2 (2020): July Edition

Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies

Nikke Yusnita Mahardini (Universitas Serang Raya)
Neneng Sri Suprihatin (Universitas Serang Raya)
Fanny Nurzamzami (Universitas Serang Raya)

Article Info

Publish Date
07 Aug 2020

Abstract

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and dividend per share have a significant effect on hedging decisions. Meanwhile, Cash flow volatility has no significant effect on hedging decisions.

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Journal Info
Journal of Accounting Auditing and Business
Website

Abbrev

jaab

Publisher

Universitas Padjadjaran

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Accounting Auditing and Business (JAAB) is published by the Center of Accounting Development, Faculty of Economics and Business, Universitas Padjadjaran. JAAB provides opportunities for academicians, professionals, and university students to publish their papers. The publication covers ...